J.O. OJEAGA

This study examined the effect of Accounting Information System (AIS) on audit quality among selected commercial banks listed on the Nigerian Exchange Group (NGX). The study covered eleven (11) listed banks for a five-year period (2020–2024), yielding fifty-five (55) balanced panel observations. Secondary data were obtained from the audited annual reports of the sampled banks, while analysis was conducted using descriptive statistics, correlation analysis, and the Panel Least Squares (PLS) regression technique with EViews 13. The dependent variable was Information and Communication Technology Expenditure (ICTEXP), used as a proxy for AIS investment, while Audit Quality Index (AQI), Profit After Tax (PAT), and Return on Assets (ROA) served as explanatory variables. The empirical results revealed that ICT expenditure had a negative but statistically insignificant relationship with audit quality (β = –0.0021, p = 0.6398). Similarly, Profit After Tax (PAT) exhibited a negative and insignificant effect (β = –0.0010, p = 0.3667). In contrast, Return on Assets (ROA) showed a positive but weakly significant relationship with ICT expenditure (β = 54.7659, p = 0.0584). The coefficient of determination (R² = 0.106) indicated that approximately 10.6% of the variation in audit quality was explained by the model. The study concludes that ICT expenditure, as a measure of AIS, does not significantly improve audit quality in Nigerian banks unless properly integrated into the audit process and supported by auditor competence.
Accounting Information System and audit quality in the Nigeria banking industry It is therefore recommended that banks align ICT investments with audit objectives, enhance auditor digital literacy, and adopt automated audit tools to strengthen transparency and reliability in financial reporting. The findings contribute to existing literature by emphasizing that the effectiveness of AIS in improving audit quality depends more on implementation strategy and human capital than on the magnitude of technology expenditure.

This study examined the impact of audit firm attributes on the financial reporting quality of quoted multinational firms in Nigeria, with a specific focus on audit firm size, audit fees, audit firm industry expertise, and audit firm tenure. The study employed a quantitative research design, analyzing panel data from 13 multinational firms quoted on the Nigerian Exchange Group over a six-year pe riod (2019–2024). Using the Robust Least Squares (RLS) estimation technique, thestudy inves tigated the extent to which these audit characteristics influence the quality of financial reporting. The findings revealed that audit firm size had a positive and statistically significant effect on financial reporting quality, while audit firm tenure showed a negative and significant relationship. In contrast, audit fees and audit firm industry expertise were found to have no significant effect. Based on these outcomes, the study recommended that firms engage larger, reputable audit firms to enhance reporting quality, and that regulatory bodies enforce auditor rotation policies to reduce risks associated with prolonged audit tenure.

This study examined the role of forensic accounting and emerging technologies in combating cryptocurrency-related fraud within Nigeria’s evolving digital economy. The research aimed to assess the effectiveness of forensic accounting techniques, evaluate the influence of emerging technologies, and determine how regulatory frameworks and practitioners’ technical competence affect the mitigation of crypto fraud. A descriptive survey design was adopted, involving 105 respondents comprising forensic accountants, auditors, ICT professionals, academics, and regulators. Data were collected using structured questionnaires and analyzed using descriptive statistics and regression analysis. findings revealed that forensic accounting techniques such as blockchain tracing, data mining, and transaction monitoring are significantly effective in detecting and preventing crypto-related crimes. Emerging technologies including artificial intelligence, machine learning, and blockchain analytics also enhance the accuracy and speed of forensic investigations. Furthermore, strong regulatory frameworks positively influence
forensic accounting effectiveness, whereas weak regulations increase the prevalence of crypto fraud. The combined effect of forensic accounting and emerging technologies explained the variation in crypto-fraud reduction. The study concludes that forensic accounting, when supported by modern technology and robust regulation, serves as an indispensable tool for curbing crypto-related financial crimes in Nigeria. It recommends enhanced training for forensic accountants, adoption of AI-driven tools, regulatory reforms, inter-agency collaboration, and increased public awareness.